The Resource Center

Nonprofit profile at a glance

EIN
160968914
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Jamestown, NY, US
Phone
716-483-2344
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$76,278,838
Expenses
$74,786,877
Assets
$52,115,028
Liabilities
$21,916,792

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • DAWN COLUMBARE DNP (VICE PRESIDENT 24/25, PRESIDENT)
  • DR TODD JACOBSON MD (DIRECTOR 24/25, VICE PRESIDENT)
  • RICHARD ERICKSON (PRESIDENT 24/25, DIRECTOR)
  • DENISE JONES (CEO)

Highest reported compensation

  • DENISE JONES (CEO): $424,178 total reported compensation
  • JOANNE BEVAN (AED IDD OPS): $339,369 total reported compensation
  • KELLY DIMITRI (COO): $335,507 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide employment opportunities to adults with disabilities which enable them to achieve maximum independence and experience lifelong growth.

What it reported doing in 2025

Office for people with developmental disabilities home and community based services & day programs - to provide home, community, and center based services that promote and encourage outcomes for individuals with developmental disabilities relating to independence, individualization, community inclusion, and productivity.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 91
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97%; rating input score 97
  • Program expense ratio: 89.5%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 21st percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 84.6%; rating input score 85; 15th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 13th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 5th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 13th percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 97% of revenue deployed · 89.5% of spending went to programs
  • Governance: 11 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $66.9M in reported program spending
  • Leadership: top reported pay $424K · 21 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.4M reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 9 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.